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customs

Under Roman jurisdiction there was a value‐added tax on goods, in Judaea payable to the Roman governor, or in Galilee to Herod Antipas. Levi was sitting at his tax office or booth (Mark 2: 14, NRSV, NJB; custom‐house, REB) when he was called by Jesus to follow him. Levi was employed by Herod at the border with the
tetrarchy of Philip. Tax‐collectors were unpopular with their fellow Jews on account of their continual contacts with Gentiles.